When is a Cyprus company's first Annual Return (HE32) due?
Short answer
The first Annual Return is drawn up to the day after 18 months from incorporation and filed with the Registrar within 28 days of that date. After that, a return is drawn up every year on the anniversary of that date and filed within the same 28 days.
Under the Companies Law, Cap. 113 the return is made up to the company's reference date: the day after the first 18 months, then each anniversary. A company can move its reference date by up to three months, but not beyond the end of the calendar year, by notifying the Registrar before the date arrives, and no two returns can carry dates in the same calendar year.
The return is filed online with the financial statements for the previous year, certified by a director and the company secretary, so the first audit has to be ready in time.
A late return costs €50 on the first day and €1 for each further day, up to €150 per return, since the Companies Law was amended in 2024. Not filing at all is an offence and can lead to the company being struck off.
Sources
- Registrar of Companies: when do I need to file an Annual Return companies.gov.cy
- Registrar of Companies: late filing of the Annual Return companies.gov.cy
- Registrar of Companies: how do I file an Annual Return companies.gov.cy
- Companies Law, Cap. 113, consolidated text (CyLaw) cylaw.org
Information, not advice. This answer describes the published position as it stands on 15 October 2026. Requirements, fees and processing times set by the authorities change from time to time; the current position is confirmed before any work starts.
Ready when you are.
Tell us where you are, where you are going and what the company will do. We reply with your price, in writing, and a time to talk.
